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Hukmichand and Brothers Vs. the State of Mysore - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKarnataka High Court
Decided On
Case NumberS.T.R.P. No. 29 of 1969 against the order dated 31st October, 1968
Judge
Reported in[1970]25STC320(Kar)
ActsMysore Sales Tax Rules, 1957 - Rule 6(4); Central Sales Tax Act, 1969 - Sections 8-A, 8-A(1) and 8-A(2)
AppellantHukmichand and Brothers
RespondentThe State of Mysore
Appellant AdvocateW.K. Joshi, Adv.
Respondent AdvocateS.R. Rajasekhara Murthy, High Court Government Pleader
Excerpt:
- religious endowments act, 1863 [repeal by act ii /1927] section 6 of act ii of 1927 & section 8; [a.s. bopanna, j] application of the repealing act held, section 8 would clearly indicate that the repeal of religious endowments act would apply in so far as hindu religious endowments to which the act applies. but in so far as the jain religious endowments, the repeal by act (ii) of 1927 is not applicable. further, the religious endowments act 1863 has been repealed only in so far as it applies to hindu religious endowments and the repeal is specific to that extent and therefore the applicability of the act to the jain religious endowments act, 1863 is still applicable to the jains of dakshina kannada. section 10; maintainability of application under power of the district judge to..........is entitled to the deduction of the cost of packing materials by virtue of rule 6(4)(f)(ii) of the mysore sales tax rules, 1957. the assessment is under the central sales tax act and the transaction is one relating to inter-state trade. the assessment relates to the period 18th october, 1963 to 4th november, 1964. the central sales tax act has been amended by central act 28 of 1969. section 5 of the amending act has inserted a new provision, namely, section 8-a in the central sales tax act. sub-section (2) of the said section states that 'save as otherwise provided in sub-section (1), in determining the turnover of a dealer for the purposes of this act, no deduction shall be made from the aggregate of the sale prices.' in other words, the only deduction that could be made from the.....
Judgment:
ORDER

Govinda Bhat, J.

1. The question raised in this sales tax revision petition is, whether the petitioner is entitled to the deduction of the cost of packing materials by virtue of rule 6(4)(f)(ii) of the Mysore Sales Tax Rules, 1957. The assessment is under the Central Sales Tax Act and the transaction is one relating to inter-State trade. The assessment relates to the period 18th October, 1963 to 4th November, 1964. The Central Sales Tax Act has been amended by Central Act 28 of 1969. Section 5 of the Amending Act has inserted a new provision, namely, section 8-A in the Central Sales Tax Act. Sub-section (2) of the said section states that 'save as otherwise provided in sub-section (1), in determining the turnover of a dealer for the purposes of this Act, no deduction shall be made from the aggregate of the sale prices.' In other words, the only deduction that could be made from the turnover under the Central Sales Tax Act is the amount provided under sub-section (1) of section 8A and no other deductions. The deductions provided under rule 6(4) of the Mysore Sales Tax Rules are not applicable to the Central Sales Tax Act by reason of sub-section (2) of section 8A of the Central Sales Tax Act. The said section has been made expressly retrospective. Therefore, the cost of the packing materials is liable to sales tax and the petitioner is not entitled to the deduction thereof.

2. For the above reasons, this revision petition fails and is dismissed; but without costs.

3. Petition dismissed.


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